DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-7(1)(1), BANGALORE vs. M/S TECNOTREE CONVERGENCE LTD , GURGAON

In the result, Revenue’s appeal for Assessment Year 2011-12 is dismissed

Bench: Shri N. V. Vasudevan & Shri Jason P Boaz

TDS was not done thereon, the payments are liable for disallowance under section 40(a)(i) of the Act. 10.5.2 Section 195 of the Act deals with the deduction of tax at source from out of the payments made to non-residents. Under Section 195 of the Act, an obligation is cast on a person making payment

DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-7(1)(1), BANGALORE vs. M/S TECNOTREE CONVERGENCE LTD , GURGAON

In the result, Revenue’s appeal for Assessment Year 2011-12 is dismissed

Bench: Shri N. V. Vasudevan & Shri Jason P Boaz

TDS was not done thereon, the payments are liable for disallowance under section 40(a)(i) of the Act. 10.5.2 Section 195 of the Act deals with the deduction of tax at source from out of the payments made to non-residents. Under Section 195 of the Act, an obligation is cast on a person making payment

TECNOTREE CONVERGENCE LT D,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-7(1)(1), BANGALORE

In the result, Revenue’s appeal for Assessment Year 2011-12 is dismissed

Bench: Shri N. V. Vasudevan & Shri Jason P Boaz

TDS was not done thereon, the payments are liable for disallowance under section 40(a)(i) of the Act. 10.5.2 Section 195 of the Act deals with the deduction of tax at source from out of the payments made to non-residents. Under Section 195 of the Act, an obligation is cast on a person making payment

M/S MCML SYSTEMS PRIVATE LIMITED ,BANGALORE vs. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-4(1)(2), BANGALORE

In the result, the assessee’s appeal for Assessment Year 2010-11 is allowed

Bench: Shri N. V. Vasudevan & Shri Jason P Boaz

TDS. The return was processed under section 143(1) of the Act on 11.03.2010 and the case was selected for scrutiny for this Assessment Year. The assessment was concluded under section 143(3) of the Act vide order dated 25.03.2010, wherein the assessee’s income was determined at Rs.34,13,815/- on account of various additions / disallowances and after allowing

M/S MCML SYSTEMS PRIVATE LIMITED ,BANGALORE vs. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-4(1)(2), BANGALORE

In the result, the assessee’s appeal for Assessment Year 2010-11 is allowed

Bench: Shri N. V. Vasudevan & Shri Jason P Boaz

TDS. The return was processed under section 143(1) of the Act on 11.03.2010 and the case was selected for scrutiny for this Assessment Year. The assessment was concluded under section 143(3) of the Act vide order dated 25.03.2010, wherein the assessee’s income was determined at Rs.34,13,815/- on account of various additions / disallowances and after allowing

M/S MCML SYSTEMS PRIVATE LIMITED ,BANGALORE vs. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-4(1)(2), BANGALORE

In the result, the assessee’s appeal for Assessment Year 2010-11 is allowed

Bench: Shri N. V. Vasudevan & Shri Jason P Boaz

TDS. The return was processed under section 143(1) of the Act on 11.03.2010 and the case was selected for scrutiny for this Assessment Year. The assessment was concluded under section 143(3) of the Act vide order dated 25.03.2010, wherein the assessee’s income was determined at Rs.34,13,815/- on account of various additions / disallowances and after allowing

DCIT, BANGALORE vs. M/S WIPRO LTD.,, BANGALORE

Bench: Shri B.R. Baskaran, Accountantmember & Shri Pavan Kumar Gadaleit(Tp)A No.99/Bang/2014 Assessmentyear:2009-10

7. Issue No.4 relates to the issue whether Deemed exports are eligible for deduction section 10A/10AA/10B:- 7.1 This issue relates to rejection of claim of deduction u/s 10A/10AA/10B of the Act in respect of sale proceeds received from customers located in SEZ units in India, though it was received in foreign currency. This issue is being urged by the assessee

ASST.C.I.T., BANGALORE vs. M/S WIPRO LTD.,, BANGALORE

Bench: Shri B.R. Baskaran, Accountantmember & Shri Pavan Kumar Gadaleit(Tp)A No.99/Bang/2014 Assessmentyear:2009-10

7. Issue No.4 relates to the issue whether Deemed exports are eligible for deduction section 10A/10AA/10B:- 7.1 This issue relates to rejection of claim of deduction u/s 10A/10AA/10B of the Act in respect of sale proceeds received from customers located in SEZ units in India, though it was received in foreign currency. This issue is being urged by the assessee

DCIT, BANGALORE vs. M/S HEWLETT PACKARD GLOBALSOFT PVT. LTD.,, BANGALORE

In the result, the appeal filed by the assessee stands partly allowed for statistical purposes and the appeal of the revenue stands dismissed

7. Ground nos. 7.6.16 - on account of disallowance towards the Deputation of Technical Manpower Brief facts of the case are as under: 7.1 During the course of assessment proceedings, the Ld.AO enquired on assessee’s business of deputing technical manpower. In this regard, it was submitted that the assessee is not in the business of deputing technical manpower

HEWLETT-PACKARD GLOBALSOFT PRIVATE LIMTIED,BANGALORE vs. DCIT, BANGALORE

In the result, the appeal filed by the assessee stands partly allowed for statistical purposes and the appeal of the revenue stands dismissed

7. Ground nos. 7.6.16 - on account of disallowance towards the Deputation of Technical Manpower Brief facts of the case are as under: 7.1 During the course of assessment proceedings, the Ld.AO enquired on assessee’s business of deputing technical manpower. In this regard, it was submitted that the assessee is not in the business of deputing technical manpower

DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-3(1)(1), BANGALORE vs. M/S INFOSYS LTD , BANGALORE

In the result, the appeals filed by the assessee and revenue stands partly allowed as indicated hereinabove

Bench: Shri Chandra Poojaria & Smt. Beena Pillai

section 10A Ld.AO to verify the 1 to 3 and 10AA as per the decision of FTC paid and to the Jurisdictional High Court allow the claim Page 7 IT(TP)A Nos. 449, 509/Bang/2015, 613 & 532/Bang/2016 & ITA Nos. 1530 to 1532, 1557, 1848 & 1849/Bang/2017 in the case of Wipro

DY.C.I.T., BANGALORE vs. M/S INFOSYS LIMITED, BANGALORE

In the result, the appeals filed by the assessee and revenue stands partly allowed as indicated hereinabove

Bench: Shri Chandra Poojaria & Smt. Beena Pillai

section 10A Ld.AO to verify the 1 to 3 and 10AA as per the decision of FTC paid and to the Jurisdictional High Court allow the claim Page 7 IT(TP)A Nos. 449, 509/Bang/2015, 613 & 532/Bang/2016 & ITA Nos. 1530 to 1532, 1557, 1848 & 1849/Bang/2017 in the case of Wipro

INFOSYS LTD.,,BANGALORE vs. DCIT, BANGALORE

In the result, the appeals filed by the assessee and revenue stands partly allowed as indicated hereinabove

Bench: Shri Chandra Poojaria & Smt. Beena Pillai

section 10A Ld.AO to verify the 1 to 3 and 10AA as per the decision of FTC paid and to the Jurisdictional High Court allow the claim Page 7 IT(TP)A Nos. 449, 509/Bang/2015, 613 & 532/Bang/2016 & ITA Nos. 1530 to 1532, 1557, 1848 & 1849/Bang/2017 in the case of Wipro

INFOSYS LTD,BANGALORE vs. ASSISTANT COMMISSIONER OF INCOME TAX, BANGALORE

In the result, the appeals filed by the assessee and revenue stands partly allowed as indicated hereinabove

Bench: Shri Chandra Poojaria & Smt. Beena Pillai

section 10A Ld.AO to verify the 1 to 3 and 10AA as per the decision of FTC paid and to the Jurisdictional High Court allow the claim Page 7 IT(TP)A Nos. 449, 509/Bang/2015, 613 & 532/Bang/2016 & ITA Nos. 1530 to 1532, 1557, 1848 & 1849/Bang/2017 in the case of Wipro

ASST.C.I.T., BANGALORE vs. M/S INFOSYS LTD.,, BANGALORE

In the result, the appeals filed by the assessee and revenue stands partly allowed as indicated hereinabove

Bench: Shri Chandra Poojaria & Smt. Beena Pillai

section 10A Ld.AO to verify the 1 to 3 and 10AA as per the decision of FTC paid and to the Jurisdictional High Court allow the claim Page 7 IT(TP)A Nos. 449, 509/Bang/2015, 613 & 532/Bang/2016 & ITA Nos. 1530 to 1532, 1557, 1848 & 1849/Bang/2017 in the case of Wipro

M/S INFOSYS LTD ,BANGALORE vs. THE ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-3(1)(1), BANGALORE

In the result, the appeals filed by the assessee and revenue stands partly allowed as indicated hereinabove

Bench: Shri Chandra Poojaria & Smt. Beena Pillai

section 10A Ld.AO to verify the 1 to 3 and 10AA as per the decision of FTC paid and to the Jurisdictional High Court allow the claim Page 7 IT(TP)A Nos. 449, 509/Bang/2015, 613 & 532/Bang/2016 & ITA Nos. 1530 to 1532, 1557, 1848 & 1849/Bang/2017 in the case of Wipro

INFOSYS LTD ,BANGALORE vs. THE ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-3(1)(1), BANGALORE

In the result, the appeals filed by the assessee and revenue stands partly allowed as indicated hereinabove

Bench: Shri Chandra Poojaria & Smt. Beena Pillai

section 10A Ld.AO to verify the 1 to 3 and 10AA as per the decision of FTC paid and to the Jurisdictional High Court allow the claim Page 7 IT(TP)A Nos. 449, 509/Bang/2015, 613 & 532/Bang/2016 & ITA Nos. 1530 to 1532, 1557, 1848 & 1849/Bang/2017 in the case of Wipro

DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-3(1)(1), BANGALORE vs. M/S INFOSYS LTD , BANGALORE

In the result, the appeals filed by the assessee and revenue stands partly allowed as indicated hereinabove

Bench: Shri Chandra Poojaria & Smt. Beena Pillai

section 10A Ld.AO to verify the 1 to 3 and 10AA as per the decision of FTC paid and to the Jurisdictional High Court allow the claim Page 7 IT(TP)A Nos. 449, 509/Bang/2015, 613 & 532/Bang/2016 & ITA Nos. 1530 to 1532, 1557, 1848 & 1849/Bang/2017 in the case of Wipro

M/S INFOSYS LTD ,BANGALORE vs. THE ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-3(1)(1), BANGALORE

In the result, the appeals filed by the assessee and revenue stands partly allowed as indicated hereinabove

Bench: Shri Chandra Poojaria & Smt. Beena Pillai

section 10A Ld.AO to verify the 1 to 3 and 10AA as per the decision of FTC paid and to the Jurisdictional High Court allow the claim Page 7 IT(TP)A Nos. 449, 509/Bang/2015, 613 & 532/Bang/2016 & ITA Nos. 1530 to 1532, 1557, 1848 & 1849/Bang/2017 in the case of Wipro